Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025

Articles

• THE PRESENCE OF ROA AS A MODERATING VARIABLE IN THE EFFECT OF FOREIGN OWNERSHIP AND TRANSFER PRICING ON TAX AVOIDANCE

  Muhammad Anwar Shubhan, Rita Yuniarti

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  : https://doi.org/10.35310/accruals.v9i01.1386
  Abstract views : 338 | PDF views : 231

• How Can Product Delivery Efficiency Be Improved? A Comparative Study Between the Shortest Path Method and Vehicle Routing Problem with Pool Clustering Implementation in Kukami Delivery Subang

  Muhammad Ridlan Akbar, Didit Damur Rochman

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  : https://doi.org/10.35310/accruals.v9i01.1358
  Abstract views : 208 | PDF views : 197

• SYSTEMATIC LITERATURE REVIEW: INVESTIGATIVE AUDITING IN FRAUD DISCLOSURE

  muhammad syahrudin, irma Suryani, R. Wedi Rusmawan Kusumah

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  : https://doi.org/10.35310/accruals.v9i01.1385
  Abstract views : 359 | PDF views : 393

• The Effect of Return on Equity, Current Ratio, Risk Based Capital, and Debt to Asset Ratio on Tax Avoidance in Insurance Companies Registered on The Indonesia Financial Services Authority in 2019 – 2023

  Zahra Muslimah Mulyawan, Ahmad Zakie Mubarrok

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  : https://doi.org/10.35310/accruals.v9i01.1338
  Abstract views : 320 | PDF views : 333

• The Effect of Corporate Governance on Sustainability Report

  Bahrul Mulki Hambali; Estu Widarwati, E Wityasminingsih

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  : https://doi.org/10.35310/accruals.v9i01.1286
  Abstract views : 355 | PDF views : 320

• HOW IS THE PERFORMANCE APPRAISAL SYSTEM FOR SMALL AND MEDIUM ENTERPRISES IN THE LIVESTOCK INDUSTRY? EXPERIMENTAL STUDY IN INDONESIA

  Ferdi Fathurohman, Rita Purwasih, Nurul Mukminah, Fitri Suciati

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  : https://doi.org/10.35310/accruals.v9i01.1426
  Abstract views : 293 | PDF views : 137

• Analysis of the Implementation of E-BPHTB Online and Its Impact on Local Tax Revenue and Public Compliance in DKI Jakarta

  Salsa Fadhilah, Arfah Habib Saragih, Adang Hendrawan

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  : https://doi.org/10.35310/accruals.v9i01.1403
  Abstract views : 256 | PDF views : 157

• THE EFFECT OF DEBT LEVEL, EARNINGS MANAGEMENT, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS

  Herawati Jaenal, Yunita Fitria

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  : https://doi.org/10.35310/accruals.v9i01.1416
  Abstract views : 215 | PDF views : 153

• THE USE OF PAYMENT SYSTEM (QRIS) ON UMKM BUSINESS DEVELOPMENT AT STIEM BONGAYA CAMPUS

  Tenriola Tenriola, Dahniyar Daud, Angga Setiawan, Ahmad Duwaidar, Putri Pratiwi Amran

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  : https://doi.org/10.35310/accruals.v9i01.1411
  Abstract views : 127 | PDF views : 159

• AUDIT OPINION, FINANCIAL TURBULENCE, AND POLITICAL POWER : WHAT DRIVES AUDITOR SWITCHING?

  Icih Icih, Vivian Nurul Insani, Bambang Sugiharto, Fathin Nuril A'isha Binti Mohd Radzi

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  : https://doi.org/10.35310/accruals.v9i01.1547
  Abstract views : 154 | PDF views : 280

• THE EFFECT OF ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA), LIQUIDITY, AND LEVERAGE ON STOCK PRICES

  Trisandi Eka Putri, Icih Icih, Nolis Putri Indriyani

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  Abstract views : 182 | PDF views : 131